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KARONA CAHYA SUSENA
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Universitas Dehasen Bengkulu Jl. Meranti Raya No. 32 Sawah Lebar Kec. Ratu Agung, Kota Bengkulu 383228
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Jurnal Akuntansi, Manajemen dan Bisnis Digital
Published by Universitas Dehasen Bengkulu
ISSN : 28098595     EISSN : 28098692     DOI : https://doi.org/10.37676/jambd
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
JURNAL AKUNTANSI, MANAJEMEN DAN BISNIS DIGITAL is a peer-reviewed journal. Journal of Accounting, Management and Digital Business invites academics and researchers who do original research in the fields of accounting, management, and Digital Business including but not limited to: Accounting Sciences Taxation and Public Sector Accounting Accounting information system Auditing Financial Accounting Management accounting Behavioral accounting Management Science Marketing Financial management Human Resource Management International Business Entrepreneurship Digital Business Science Digital Business Managemen Digital Business Technology Financial Technology Digital Marketing Digital Business & E-Commerce Digital Economics Cloud Computing Digital Business Analysis Design Content Creation Statistics Computing UI/UX Design Digital Branding E-Retailing Customer Relationship Management for Digital Business Digital Business Strategic Business Ethics for Digital Business Services Marketing Digital Business Valuation Digital Analytics for Marketing Digital Project Management Content Management Big Data & Business Intelligence Knowledge Management and Innovation Cyber Security for Digital Business
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 200 Documents
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Financial Performance Analysis Of Sub-Sector Food And Stables Retailing Companies Listed In Indonesia Stock Exchange In 2022 Bagas, Wayan; Susena, Karona Cahya; Astuty, Kamelia
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 4 No 2 (2025): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v4i2.6210

Abstract

The purpose of this study is to find out the Financial Performance Analysis of Sub-Sector Food and Stables Retailing Companies listed on the Indonesian Stock Exchange in 2022. The method of data collection used is to use secondary data taken from the Company's financial statements published at https://www.idx.co.id/) and the respective company's website. With analysis methods using liquidity ratio (CR,QR), solvency ratio(DER,DAR), activity ratio 9RTO,ITO) , and profitability ratio (NPM, ROI) with financial performance indicators based on industry standards.According to the analysis, on the liquidity ratio, PT DMND has the best financial performance for CR of 3.26 times while for QR is PT KMDS with the ratio of 1.99 times. On the solvency ratio the best performance of DAR and DER is PT KMDS, with the magnitude of ratio respectively 26,07% and 20,68%. On the actisvity ratio, PT MPPA has the finest performance for RTO of 98,94 times whereas for ITO it is PT PCAR with the ratios of 17.93 times. On the profitability ratio, PT MPLT has the best financial performance for NPM of 16.15% while for ROI is PT KMDS with a ratio of 20.57%. As for the indicators used in this study, PT KMDS is the company with the best financial performance.
The Influence Of Leadership Style, Motivation, Discipline And Workload On Employees’ PerformanceAt The Food Security Service Of Bengkulu Province Rusminita, Esi; Irwanto, Tito; Hidayah, Nenden Restu
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 4 No 2 (2025): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v4i2.7667

Abstract

Leadership is at the same time a manager who must organize, give orders as well as protect his subordinates, namely employee performance and solve problems that arise. The purpose of thisstudy was to determine the effect of the leadershipstyle of the Head of Service on employee performance at the Food SecurityService of Bengkulu Province. The sample in this study were 50 employees whoworked at the Food Security Service of Bengkulu Province. Data collection using questionnaires and analysis methods used are validity test analysis, reliabilitytest, multiple linear regression, coefficient of determination R2 and hypothesis testing.Based on the results of thestudy, the multiple linear regression equation isY = 2.643 + 0.013X1 + 0.026X2 + 0.268X3 + 0.653X4 + e. Variable X1(Leadership Style) has a significant effect on Y (Employee Performance) this can be seen from the significance value of 0.05 <0.01, it can be concluded that hypothesis 1 is accepted. Variable X2 (Motivation) has a significant effect on Y (Employee Performance) this can be seen from the significance value of 0.05 <0.01, it can be concluded that hypothesis 2 is accepted. Variable X3 (Discipline) has a significant effect on Y (Employee Performance) this can be seen from the significance value of 0.01 <0.05, it can be concluded that hypothesis 3 is accepted. Variable X4 (Workload) has a significant effect on Y (Employee Performance) this can be seen from the significance value of 0.01 <0.05, it can be concluded that hypothesis 4 is accepted. The simultaneous test results show that H0 is rejected and Ha is accepted, between the independent variables, namely X1 (leadership style), X2 (motivation), X3 (discipline), X4 (workload), have a significant effect together on employee performance (Y) because the significant value of 0.01 is less than 0.05.
The Impact Of Online Marketing And Product Quality On Consumer Purchase Intention Of Ms Glow Skincare In Bengkulu City Zuzan, Analia; Monique, Eska Prima; Indriasari, Nia
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 4 No 2 (2025): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v4i2.7788

Abstract

his research method uses quantitative research and data collection using questionnaire techniques, with a sample of 120 respondents. The results showed that multiple linear regression Y = 10,002 + 0.004 X1 + 0.997 X2+ 0.120. Where the coefficient is positive, it means that there is a positive or unidirectional relationship between the variables of online marketing and product quality on consumer interest in skincare MS Glow Bengkulu City. The results show that the online marketing test results (XI) show tcount 2.005> ttable 1.980 and significant 0.047 <0.05, then the results of the hypothesis Ha is accepted and Ho is rejected, meaning that online marketing has a positive and significant effect on consumer buying interest in skincare MS Glow Bengkulu City. The results of the product quality test (X2) show tcount 31.466> ttable 1.980 and sigfinikasi 0.00<0.05, then the results of the hypothesis Ha is accepted and Ho is rejected, meaning that product quality has a positive and significant effect on consumer buying interest in skincare MS Glow Bengkulu City. The results of comparing the Fcount value with Ftable, the Fcount value is greater than the Ftable value, namely 48.903> 3.07, it is concluded that Accepting the Hypothesis, meaning that there is a simultaneous influence between online marketing (XI), product quality (X2) on buying interest (Y) MS Glow skincare consumers Bengkulu City. This can be seen at a significance level of 0.000 <0.05
The Influence Of Work Environment And Work Motivation On Employee Performance At The Regional Finance Agency (BKD) Office Of Seluma Regency Fitrah, Muhammad Idza Al; Susanti, Neri; Fitriano, Yun
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 4 No 2 (2025): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v4i2.8153

Abstract

Human Resource Management (HRM) is a strategic area in an organization. So, in realizing the goals, objectives, vision, and mission of the organization, strategic planning is needed for the development and management of its organization in the Regional Finance Agency in Seluma Regency Government. The purpose of this study is the effect of work environment and work motivation on employee performance at the Regional Finance Agency (BKD) office of Seluma Regency. This type of research is a type of quantitative research. The data collection method in this study used a questionnaire technique, with a sample of 63 respondents. The results showed that multiple linear regression Y = 20,822 + 0.150 X1 + 0.233 X2 +3.272. Where the coefficient is positive, it means that there is a positive or unidirectional relationship between the work environment variable (X1) and work motivation, on employee performance at the Regional Finance Agency Office of Seluma Regency. The results show that the results of the work environment test (XI) show t count 3.398>t table 1.999 and signification 0.001<0.05, then the results of the hypothesis Ha is accepted and Ho is rejected, meaning that the work environment (XI) has a positive and significant effect on employee performance. The results of the work motivation test (X2) show t count 7.507>t table 1.999 and signification 0.000 <0.05, then the results of the Ha hypothesis are accepted and Ho is rejected, meaning that work motivation (X2) has a positive and significant effect on employee performance at the Regional Finance Agency Office of Seluma Regency. The results of the comparison value of F count with F table, the value of F count is greater than F table, namely 32,981>2.76, it is concluded that Accepting the Hypothesis, meaning that there is a simultaneous influence between the work environment (XI) and work motivation (X2) on employee performance (Y) at the Regional Finance Agency Office of Seluma Regency. This can be seen at a significance level of 0.000 <0.05
Evaluation of the Company's Financial Performance Using Economic Value Added (EVA) and Market Value Added (MVA) Methods Susena, Karona Cahya
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 4 No 2 (2025): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v4i2.8354

Abstract

Measurement of the company's financial performance is needed to determine success in achieving goals. The performance of a company can be seen from various aspects, one of which is from the financial aspect. Economic Value Added (EVA) and Market Value Added (MVA) are an approach method to assess a company's financial performance as an indicator of the creation of economic added value from an investment. The research method used in this paper is a quantitative descriptive analysis technique. The results of the study show that based on the Economic Value Added (EVA) method in 2018, 2019 and 2020 are considered very good. This can be seen from the positive EVA value where (EVA > 0), which means PT. Electronic City Indonesia Tbk succeeded in obtaining economic added value for three periods. Meanwhile, based on the results of calculations using the MVA (Market Value Added) method, the MVA data in 2018 produced was negative where the MVA value < 0. For 2019- 2020, although the MVA value achieved by the company decreased by 32%, the results still show the value which is positive where MVA > 0. To maintain a positive MVA the company needs to implement strategies and innovations to maintain business advantages that increase the value of the company so that the prosperity of shareholders can be maximized.
Pengaruh Gaya Kepemimpinan Trasformasional Dan Kompensasi Serta Komunikasi Terhadap Kinerja Aparatur Desa Di Desa Mulyorejo Kecamatan Silo Kabupaten Jember Nurianto, Nanang Eko; Setyowati, Trias; Umamy, Septi Holisa
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 4 No 2 (2025): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v4i2.8435

Abstract

This study aims to analyze the influence of Transformational Leadership Style, Compensation, and Communication on the Performance of Village Apparatus in Mulyorejo Village, Silo Sub- district, Jember Regency. The background of this research is based on the suboptimal performance evaluation of the village apparatus, characterized by low work enthusiasm, lack of job satisfaction, and weak communication among employees. This study uses an explanatory method with a quantitative approach. Primary data were obtained through questionnaires, interviews, and direct observation of the village apparatus, while secondary data were collected from documents, journals, and relevant reports. The results show that the variables Transformational Leadership Style (X₁) and Compensation (X₂) have a significant influence on Employee Performance (Y), while the Communication variable (X₃) does not have a significant partial influence. Leaders who can be role models, provide inspiration, and support individual development have proven to improve work motivation, collaboration, and employee loyalty. On the other hand, a fair compensation system such as a fixed salary, bonuses, and social security also contributes to performance by creating a sense of security and enhancing work motivation. Conversely, the analysis indicates that although communication plays an important role in an organization, the quality of communication among the village apparatus is not yet strong enough to significantly improve performance.
Pengaruh Stres Kerja Dan Motivasi Serta Kompensasi Terhadap Kepuasan Kerja Aparatur Desa Di Desa Gumelar Kecamatan Balung Kabupaten Jember Sulistiyowati, Dian; Suharto, Akhmad; Setyowati, Trias; Rusdiyanto, Rusdiyanto
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 4 No 2 (2025): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v4i2.8437

Abstract

Penelitian ini bertujuan untuk Sumber daya manusia merupakan aset yang sangat penting dan berharga bagi perusahaan, karena setiap perusahaan membutuhkan peran sumber daya manusia untuk dapat melangsungkan kegiatan dan mengembangkan kualitas perusahaannya agar mempunyai daya saing yang tinggi. Peningkatan kinerja aparatur desa merupakan salah satu upaya penting dalam menciptakan pelayanan publik yang berkualitas di tingkat desa. Salah satu faktor utama yang memengaruhi kinerja aparatur desa adalah kepuasan kerja. Metode penelitian yang digunakan adalah metode kuantitatif dengan pendekatan survei. Data primer dikumpulkan melalui kuesioner yang disebarkan kepada aparatur desa sebagai responden penelitian. Sampel penelitian ini mencakup seluruh aparatur desa yang bekerja di Desa Balung. Teknik analisis data menggunakan regresi linier berganda dengan uji t untuk menguji pengaruh masing-masing variabel independen terhadap variabel dependen. Hasil penelitian menunjukkan bahwa stress kerja berpengaruh terhadap kepuasan kerja aparatur desa. Pada variabel motivasi tidak ber-pengaruh terhadap kepuasan kerja aparatur desa. Dan pada variabel kompensasi berpengaruh positif dan signifikan terhadap kepuasan kerja aparatur desa.
Pengaruh Lingkungan Kerja, Beban Kerja, Stres Kerja Terhadap Kepuasan Kerja Aparatur Desa Di Desa Karangbayat Kecamatan Sumberbaru Kabupaten Jember Nurlailiyah, Nurlailiyah; Suharto, Akhmad; Ika Sari, Maheni
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 4 No 2 (2025): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v4i2.8438

Abstract

This study aims to analyze the influence of work environment, workload, and work stress on job satisfaction of village officials in Karangbayat Village, Sumberbaru Subdistrict, Jember Regency. This research develops theories related to the relationship between work environment, workload, work stress, and job satisfaction, especially in the context of village government which is still rarely researched academically. This type of research is explanatory research that aims to explain the causal relationship between the variables studied and test the hypotheses that have been formulated. The analysis method used in this research is multiple linear regression analysis. The results of hypothesis testing show that partially each independent variable has a significant effect on job satisfaction. Work environment has a positive and significant effect on job satisfaction with a t-count value of 3.165 which is greater than the t-table of 1.979 and a significance value of 0.000 <0.05. This shows that the better the work environment, the higher the level of job satisfaction of the village apparatus. Workload also has a significant effect on job satisfaction with a t-count value of 5.676> t-table 1.979 and a significance of 0.000 <0.05. A balanced workload can increase job satisfaction, while excessive workload can reduce job satisfaction. Furthermore, job stress is proven to have a negative and significant influence on job satisfaction with a t-count value of 2.968 > t-table 1.979 and a significance of 0.001 <0.05, which means that the higher the job stress, the lower the level of job satisfaction of the village apparatus.
Risk Management Analysis In PT. XYZ Construction Project National Strategic Development Project Dhevito, Ervis
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 4 No 2 (2025): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v4i2.8461

Abstract

This study aims to analyze the hazard aspects affecting the project, the level of risk, and to evaluate the effectiveness of risk control in the construction project of PT XYZ (Dam Construction Project). The data used in this research was obtained from the HIRADC documents provided by the company supervisor, with a descriptive method through a case study approach. The results of this study show that risk management plays a crucial role in ensuring the smooth implementation of the project. This research is driven by the need to identify, map, and evaluate various risks that may hinder the project's progress, as well as to develop appropriate mitigation strategies. The recommendations of this study suggest that the company should strengthen the monitoring and evaluation system in a structured and sustainable manner, so that mitigation efforts can be better monitored and adjusted if necessary. Additionally, enhancing the capacity of human resources, both through training of workers and strengthening the risk management team, is an essential step in supporting the implementation of more effective mitigation strategies.
Analysis Of Factors Affecting Interest In Using The Epuskesmas Application As A Revenue Information System At Puskesmas Mojokerto District Yulianti, Sri; Tikasari, Nopi
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 4 No 2 (2025): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v4i2.8563

Abstract

This study aims to explore the determinants that influence employees' interest in utilising the ePuskesmas application as a revenue information system within the Mojokerto District Health Centre. The application was developed to support digitisation in recording and reporting health service revenue administration. This study used quantitative methods through a survey involving 81 respondents from 27 Puskesmas, including administrative officers, cashiers, treasurers, and accountants. A total of 70 usable questionnaires were analysed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) approach with the help of SmartPLS software. The results of the analysis show that performance expectations, perceived ease of use, and availability of infrastructure support have a significant and positive influence on interest in using the application. In contrast, social influence factors do not have a significant impact. The R² value of 0.754 indicates that the model can explain 75.4% of the variability in usage interest. These findings highlight the importance of ease of use, operational effectiveness, and infrastructure support in strengthening the implementation of digital technology in primary healthcare facilities.

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